There isn't necessarily a correllation between header includes and
linker import libraries.  You should consult your API documentation to
find out what import libraries are required for the functions you intend
to link against.  In general, Visual Studio sets up default import
libraries for common Windows APIs and the C standard library.

The function stat() should have been included in one of those default
libraries, likely libcmt.lib.  I haven't physically checked this myself
for the case of stat(), but this is what the documentation has.

Thobias Jones